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CITY OF NORTH OLMSTED <br />ORDINANCE N0. 86- 45 <br />PAGE 2 <br />courses, golf driving ranges, baseball and athletic parks, <br />circuses, side shows, swimming pools, bowling alleys, outdoor <br />amusement parks and such attractions as merry-go-rounds, Ferris <br />wheels, dodge 'ems, roller coasters and observation towers. <br />(d) "Person" means any individual, receiver, assignee, firm, <br />copartnership, joint venture, corporation, company, joint stock <br />company, association, society or group of individuals acting as a <br />unit, whether mutual, cooperative, fraternal, nonprofit or <br />otherwise. <br />(e) "City" means the City of North Olmsted. <br />747.02 TAX LEVIED. <br />There is hereby levied and imposed upon every person who pays an <br />admission charge to any place, including a tax on persons who are admitted <br />free of charge or at reduced rates to any place for which other persons pay <br />a charge or a regular higher charge for the same or similar privileges or <br />accommodations: <br />(a) A tax of three percent on the amounts paid for admission to any <br />place, including admission by season ticket or subscription; <br />(b) A tax of three percent on the excess of the amounts paid for <br />tickets or cards of admission to theaters, operas and other places <br />of amusement sold at newsstands, hotels and places other than the <br />ticket office of such theaters, operas of other places of <br />amusement, over and above the amounts representing the established <br />price therefor at such ticket offices, such tax to be returned and <br />paid in the manner provided in Section 747,04 by the person <br />selling the ticket; <br />(c) A tax of three percent on the amount paid for admission to any <br />public performance for profit at any roof garden, cabaret or other <br />similar entertainment, in case the charge for admission is in the <br />form of a service charge or cover charge or other similar charge; <br />and <br />(d) A tax of three percent on the amount paid as annual membership <br />dues by every club or organizaiton maintaining a golf course, and <br />a tax of three percent on greens fees collected by golf courses <br />either under club, private or public ownership. <br />747,03 ADMISSIONS EXEMPT FROM TAX. <br />No tax shall be levied under this chapter with respect to any admission